Author: Nadja Ibrahim

This paper highlights certain tax considerations in drafting wills and in administering estates. In particular, it looks at: structuring charitable bequests under a will/trust, will planning for US beneficiaries, cross-border tax implications of distributions to US persons, and tax responsibilities for executors of US persons (US citizens living in Canada).

This paper is part of a collection presented at LESA’s Managing Wills and Estates Matters program in Banff on April 29, 2022.